Internal Revenue Service

The official website of the IRS, providing information on federal tax laws, notices, audits, collections, and taxpayer rights.

Common uses:

• Understanding IRS notices (CP14, CP504, Letter 1058, etc.)
• General audit and collections procedures
• Federal payment options and timelines

IRS Online Account

Allows taxpayers to:

• View balances and notices
• Review payment history
• Access transcripts

Important: Information shown may be incomplete or misleading without proper interpretation.

IRS Taxpayer Advocate Service

An independent organization within the IRS that assists taxpayers experiencing:

• Significant hardship
• Delays or systemic issues
• Unresolved IRS problems

IRS Independent Office of Appeals

Provides information on appealing IRS audit results, collection actions, and other disputes.

Taxpayer Bill of Rights

Outlines the ten fundamental rights all taxpayers have when dealing with the IRS.

New York State Department of Taxation and Finance

The official NYS tax authority for income tax, sales tax, payroll withholding, audits, and collections.

Common uses:

• Reviewing NYS notices and assessments
• Understanding sales tax and payroll tax requirements
• Accessing NYS online services

New York State Online Services

Allows taxpayers to:

• View balances
• File or amend certain returns
• Make payments
• Access correspondence

Important: Information shown may be incomplete or misleading without proper interpretation.

New York State Division of Tax Appeals

An independent forum for contesting NYS tax determinations, assessments, and enforcement actions.

New York State Tax Warrants

A New York State tax warrant is a formal enforcement action issued when tax liabilities remain unpaid or unresolved. Once filed, a warrant becomes a public record and authorizes NYS to pursue aggressive collection measures.

Common implications include:

• Bank levies
• Income executions (wage garnishments)
• Public filing with the county clerk
• Interference with loan financing, licensing, or business operations

Tax warrants may arise from income tax, sales tax, payroll withholding, or audit assessments.

New York City Department of Finance

Provides information on NYC business taxes, audits, and enforcement matters administered by the City of New York.

Taxpayers often encounter:

• IRS Forms 433-A / 433-B
• IRS Form 656 (Offer in Compromise)
• NYS DTF notices and estimated assessments
• Sales tax audit workpapers
• Payroll withholding reconciliation notices

Understanding the context and implications of these documents is critical before responding.
(Reference only — not legal or tax advice)

W. Scully CPA P.C.

A New York-licensed CPA firm providing tax preparation, planning, and advisory services separate from TREA's enforcement-focused platform.